# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4141-93` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-93 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-93 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成一四年七月二六日法律第九三号 suppl-4141-93 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-93 · https://japanlaw.org/l/332AC0000000026/suppl-4141-93 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-93/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-93/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-93/art-1 **第一項** この法律は、公布の日から起算して三年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4141-93/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-93/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-93/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 3 years from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 第二条、次条から附則第五条まで並びに附則第八条、第九条（第四号に掲げる規定を除く。）、第十三条、第十四条、第十七条、第二十四条及び第三十一条から第三十三条までの規定　公布の日 suppl-4141-93/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-93/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-93/art-1/par-1/item-1 the provisions of Article 2, the following Article through Article 5 of the Supplementary Provisions, and Article 8, Article 9 (excluding the provisions set forth in item (iv)), Articles 13, 14 and 17, Article 24 and Articles 31 through 33 of the Supplementary Provisions: the date of promulgation. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-425, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07